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Base erosion and profit sharing paper


We are living in a post-GFC world where economies, trade, commerce and technology are rapidly changing. In this evolving environment, the question is whether the tax policies and rules should also change, and if so, how?

This paper unpacks this question by drilling into key BEPS issues, outlining the current state of play, examining viable reform options, and speculating how BEPS will affect the tax system in the future. It covers:

  • BEPS - What is it and what does it mean?
  • the international context
  • the Australian context and insights into the forging of the Australian Policy
  • possible BEPS-driven reform and implications for the taxpayers and the ATO.

Author profiles:

Benjamin Lancaster ATI
Benjamin is a Senior Lawyer at Clayton Utz. Current at 01 February 2015 Click here to expand/collapse more articles by Benjamin LANCASTER.
Author Photo - Niv Tadmore CTA
Dr Niv Tadmore CTA
Dr Tadmore is a Tax Partner at Clayton Utz. His main areas of practice are in the PGI space, in particular large scale projects, energy and resources, transfer pricing, alternative dispute resolution and ATO engagement. He represents the Tax Institute on the ATO's Dispute Resolution Working Group, and is also a member of the ATO's Large Business Advisory Group and the Treasury BEPS Advisory Group. Niv is also a member of the global executive committee of the International Fiscal Association. Current at 11 April 2016 Click here to expand/collapse more articles by Niv TADMORE.

This was presented at Corporate Tax Retreat.

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Individual sessions

Announced unenacted

Author(s):  Trevor PASCALL

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Reinventing the ATO - ready, willing and underway

Author(s):  Neil OLESEN

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